Kemet's Group: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Kemet's Group
Largest movements
- Receivables within one year -€5,368
down €5,368 (-78.0%), from €6,880 to €1,512
of which Trade receivables: -€6,304
- Cash -€917
down €917 (-46.0%), from €1,994 to €1,077
mainly Tax, wage and social debts (-€8,440) and Trade debts (-€2,088)
- Tangible fixed assets -€446
down €446 (-54.9%), from €813 to €367
- Tax, wage and social debts -€8,440
down €8,440 (-91.1%), from €9,265 to €825
- Profit (loss) carried forward +€2,240
up €2,240 (+7.1%), from -€31,640 to -€29,400
- Trade debts -€2,088
down €2,088 (-19.1%), from €10,934 to €8,846
- Other debts +€1,557
up €1,557 (+11.4%), from €13,648 to €15,205
- Gross operating margin +€17,519
up €17,519, from -€14,749 to €2,770
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,787 | €8,056 | -€6,731 | -45.5% |
| Fixed assets | 21/28 | €5,913 | €5,467 | -€446 | -7.5% |
| Tangible fixed assets | 22/27 | €813 | €367 | -€446 | -54.9% |
| Furniture and vehicles | 24 | €813 | €367 | -€446 | -54.9% |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €8,874 | €2,589 | -€6,285 | -70.8% |
| Amounts receivable within one year | 40/41 | €6,880 | €1,512 | -€5,368 | -78.0% |
| Trade receivables | 40 | €6,444 | €140 | -€6,304 | -97.8% |
| Other amounts receivable | 41 | €436 | €1,372 | +€936 | +215% |
| Cash at bank and in hand | 54/58 | €1,994 | €1,077 | -€917 | -46.0% |
| Total equity and liabilities | 10/49 | €14,787 | €8,056 | -€6,731 | -45.5% |
| Equity | 10/15 | -€19,060 | -€16,820 | +€2,240 | +11.8% |
| Contributions | 10/11 | €12,580 | €12,580 | = | 0.0% |
| Capital | 10 | €12,580 | €12,580 | = | 0.0% |
| Issued capital | 100 | €15,000 | €15,000 | = | 0.0% |
| Uncalled capital | 101 | €2,420 | €2,420 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,640 | -€29,400 | +€2,240 | +7.1% |
| Amounts payable | 17/49 | €33,847 | €24,876 | -€8,971 | -26.5% |
| Amounts payable within one year | 42/48 | €33,847 | €24,876 | -€8,971 | -26.5% |
| Trade debts | 44 | €10,934 | €8,846 | -€2,088 | -19.1% |
| Suppliers | 440/4 | €10,934 | €8,846 | -€2,088 | -19.1% |
| Taxes, remuneration and social security | 45 | €9,265 | €825 | -€8,440 | -91.1% |
| Taxes | 450/3 | €9,265 | €825 | -€8,440 | -91.1% |
| Other amounts payable | 47/48 | €13,648 | €15,205 | +€1,557 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €446 | €446 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1 | €0 | -€1 | -100% |
| Other operating charges | 640/8 | €14 | €140 | +€126 | +900% |
| Non-recurring operating charges | 66A | €134 | €0 | -€134 | -100% |
| Gross operating margin | 9900 | -€14,749 | €2,770 | +€17,519 | |
| Operating profit (loss) | 9901 | -€15,344 | €2,184 | +€17,528 | |
| Financial income | 75/76B | €101 | €56 | -€45 | -44.6% |
| Recurring financial income | 75 | €101 | €56 | -€45 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,243 | €2,240 | +€17,483 | |
| Profit (loss) for the period | 9904 | -€15,243 | €2,240 | +€17,483 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,243 | €2,240 | +€17,483 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.